Instructions: fill out an application for reconciliation of calculations with the tax office

We will reconcile calculations of taxes and contributions

It is sent by mail. It indicates the date of reconciliation of calculations and lists the documents that are necessary for reconciliation of calculations. We believe that the notification form should also be used in other cases when reconciliation is carried out at the initiative of the tax authority.

After all, such an event is a two-way process, and it is impossible without the participation of the taxpayer. Regardless of who initiated the reconciliation, its results are documented in an act signed by both parties. The paper form of the act was approved by order of the Federal Tax Service of Russia dated August 20, 2007 No. Submit the act to the inspection in accordance with subclause.

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The main advantage of the service in question is the ability to interact with tax authorities from any region without leaving your home/office. It is compatible with modern software products and has an intuitive interface. The user will be able to quickly and easily generate the necessary reconciliation request.

When the payer has overpaid mandatory payments to the budget (or vice versa), the legislation provides the opportunity to return the funds. To do this, you need to reconcile with the tax office. In 2021, this procedure can be conveniently completed via the Internet. Our consultation will tell you the sequence of actions.

Reconciliation with the tax office

Electronic reconciliation acts are similar to their paper formats, however, document flow via the Internet makes the interaction between tax payers and the Federal Tax Service more efficient and comfortable.

11 clause 1 art. 32 of the Tax Code of the Russian Federation can: personally into the hands of the payer (or his representative); by mail; through the taxpayer’s personal account; via telecommunication channels.

You can monitor the receipt of taxes paid to the budget, check for arrears or overpayments, find out about the accrual of penalties, fines and much more without leaving your workplace. Using VLSI you can easily send a request to the tax office and receive the required extract within 24 hours.

As part of the Taxpayer Information Services (ITS) program, you can request the following types of documents via the Internet: Report of reconciliation of calculations for taxes, fees, penalties and fines (KND 1160070)

contains the balance, the total amount of accruals and payments for selected taxes at the beginning and end of the reconciled period.

Statement of reconciliation with the tax office for taxes and insurance contributions: sample 2021

ContentsHas a new form of reconciliation report with the tax office been approved for 2021? Will the new form of the act be used when reconciling insurance premiums, which have come under the control of the Federal Tax Service since 2021?

In this article we will talk about the main aspects of completing a reconciliation of taxes and insurance premiums and provide a sample of the new form of the act.

You can also download the current reconciliation form. At the Federal Tax Service, organizations and individual entrepreneurs can undergo reconciliation for all types of taxes and fees controlled by tax authorities. Also, starting from 2021, all types of insurance premiums (except for contributions for injuries) are also administered by the Federal Tax Service. Therefore, starting from 2021, you can apply to the Federal Tax Service for reconciliation of insurance premiums for periods starting from January 1, 2021.

If organizations and individual entrepreneurs need to reconcile payments for contributions that were transferred before 2021, then they should contact the Pension Fund. If you want to receive a reconciliation report for tax payments (penalties, fines), you can submit to your Federal Tax Service (subclause

11 clause 1 art. 32 of the Tax Code of the Russian Federation, clause 3 of the Federal Tax Service Regulations):

• or a statement on paper in any form with a request for reconciliation;
• or a request using the service “Personal Account of a Taxpayer – Legal Entity” (PA) posted on the Federal Tax Service website;
• or request electronically via TKS. Upon request for TCS, the Federal Tax Service Inspectorate will provide a report in electronic form (Letter of the Federal Tax Service dated October 30, 2015 No. SD-3-3/4090).

In 2021, mandatory reconciliation with the Federal Tax Service on taxes and insurance premiums is carried out in the following situations:

• when an organization or individual entrepreneur transfers from one Federal Tax Service Inspectorate to another;
• during liquidation (reorganization);
• at the initiative of an organization or individual entrepreneur;
• quarterly by commercial organizations - the largest taxpayers.

If the reconciliation is initiated by the tax authority, then for you participation in it is a right, not an obligation (clause 5.1, clause 1, article 21 of the Tax Code of the Russian Federation). We recommend that you accept the tax authority's offer to conduct a reconciliation.

After all, reconciliation allows you to timely identify and dispose of overpayments, as well as detect errors and data discrepancies that otherwise may go unnoticed. Moreover, it is advisable to carry out reconciliation annually - at the end of the next year. The tax inspectorate documents the results of the reconciliation with a special reconciliation act. For example, in 2021, the form of the act approved by the order of the Federal Tax Service of Russia dated August 20, 2007 was in force.

No. MM-3-25/494. This form consisted of a title page and two sections. The first section was intended for a brief reconciliation, and the second section for specific information. However, by Order of the Federal Tax Service of Russia dated December 16, 2016 No. ММВ-7-17/685, a new form of the act of joint reconciliation of calculations for taxes, fees, insurance premiums, penalties, fines, interest. The new form of the act is applied from January 27, 2021.

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After this date, tax authorities no longer have the right to issue a reconciliation report using the old form. The new form of the 2021 reconciliation report has the following composition:

• title page;
• section 1 (general data);
• section 2 (more detailed information based on the results of verification with the transcript).

This form continues to apply in 2021. No changes were made to it in 2021. It was necessary to approve a new form of the reconciliation report due to the fact that from January 1, 2021

Tax authorities have been given powers to administer insurance premiums.

Therefore, in the reconciliation report form, a mention was made of insurance premiums, penalties and fines for them. Using the previous form of the act, it would simply be impossible to formalize the results of the reconciliation of contributions. Next, we present the officially approved form of the reconciliation act, using which in 2021 tax inspectorates are required to formalize the results of the reconciliation.

Of course, it is not possible to provide a single and unified sample of a completed reconciliation report, since the data on taxes and contributions will be different in each specific case.

If you find an error, please select a piece of text and press Ctrl+Enter.

When to file a tax application

The taxpayer has the right to make a request to the Federal Tax Service for reconciliation of tax calculations (Order of the Federal Tax Service of the Russian Federation No. SAE-3-01 / [email protected] as amended on December 20, 2018).

This is necessary if:

• the taxpayer returns the tax overpayment;
• the organization changes the Federal Tax Service;
• a legal entity is undergoing liquidation or reorganization;
• the tax authority discovered an overpayment or arrears (clause 3 of article 78 of the Tax Code of the Russian Federation);
• the organization itself requests information for any reason (for example, before participating in a large tender as a contractor).

IMPORTANT!

The Federal Tax Service is obliged to provide information at the initiative of the payer. The maximum reconciliation period is three previous years. The current year is not taken into account..

The tax office will prepare a report within 5 days from the date of receipt of the application. If an overpayment is detected, a response is given within 10 days (Clause 3, Article 78 of the Tax Code of the Russian Federation).

How to read a reconciliation report correctly: tips and rules

The document is drawn up in 2 copies and signed by an authorized person indicating the full name and position (chief accountant or director). The act is also stamped with a seal when it is used in the organization.

When receiving a reconciliation report from a counterparty, there are 3 possible response options:

• Confirm the balance if the calculations match.
• Ignore the reconciliation (if there is no clause on the frequency of reconciliation in the contract and if there are more urgent matters, the act may not be considered at all).
• .

If everything is simple with the 1st and 3rd points, then the 2nd requires attention to the rules of its design. The act of disagreement is drawn up in a separate document with a mandatory reference to the date and number of the reconciliation act on the basis of which it is drawn up. Before the tabular part, the date of receipt of the disputed reconciliation act and the names of the parties, as well as the details of the contract under which the goods are supplied or services are provided, are indicated.

Everything you need to know about reconciliation with the tax office

Leave the first copy of the act with you, the second - with the Federal Tax Service (clause 3.1.3 of the Federal Tax Service Regulations).

• If discrepancies are found with the Federal Tax Service data, then:
• sign the act on the last page of section. 1 marked “Agreed with disagreements”;
• in column 4 section. 1 act, next to the amounts indicated by the Federal Tax Service, with which you do not agree, indicate the amounts according to your data;
• submit a signed copy of the act to the Federal Tax Service.

Having received the statement of disagreements, the Federal Tax Service will check its data using internal information resources and invite you to submit documents confirming your accounting data (for example, payment orders for tax payments).

1. If the tax authorities made a mistake, they must correct it (clauses 3.1.5, 3.1.6 of the Federal Tax Service Regulations). The company's primary documents and information systems data are verified by the inspectorate.

When the reconciliation report is received

Now it’s time to reconcile your accounting data and the information available to the tax authority. It is presented in the reconciliation report. The document consists of a title page and two sections. The title page contains information about the taxpayer and the tax authority, as well as the period for which the reconciliation takes place. Sections 1 and 2 are completed for each tax or fee separately.

Form of Tax Budget Reconciliation Report, Section 1

After the reconciliation, the actions depend on its outcome:

1. There is no disagreement. On the last sheet of section 1, the taxpayer signs and o.
2. There are disagreements. Column 4 of Section 1 is filled in for those lines for which discrepancies are identified. Next to the amounts specified in the act, the amounts according to the taxpayer’s accounting data are placed. The act is signed on the last page of section 1 with the note “Agreed with disagreements.”

The signed act is transferred to the Federal Tax Service. Experts strongly recommend returning the act to the tax office in any case. There is an opinion that if you don’t return it, you may not get a reconciliation next time.

Discrepancies

If discrepancies are identified in the act, the inspectorate will check its information systems and request documents from the taxpayer. Be prepared to provide payment orders confirming payment of the disputed amounts.

Further, depending on who made the mistake, events develop differently:

1. An error on the part of the tax inspectorate. The error must be corrected by specialists from the Federal Tax Service. This is done on the basis of a memo within 5 working days.
2. Taxpayer error. It reveals exactly what mistake was made. Depending on this, you will need to submit an updated declaration, clarify the payment or pay tax. The inspector will inform you about what exactly to do by phone or by sending a notification.

When all discrepancies are eliminated, the Federal Tax Service will agree with the taxpayer on the signing of a new act. You should check everything again and make sure there are no discrepancies. If everything is in order, the act is signed with the appropriate note, and section 2 indicates information that the disagreements have been resolved.

If there are still any discrepancies, the act is signed with the note “Agreed with discrepancies.” However, in section 2, the taxpayer can indicate why the discrepancies have not yet been eliminated and what, in his opinion, should be done.

According to the rules, if there are no disagreements, then the entire reconciliation process should take no more than 10, and if there is, no more than 15 working days. This period does not include postal delivery periods.

How to reconcile settlements with the tax office

In this case, it is extremely important to indicate that the document was signed with disagreements, leaving the appropriate signature. After all discrepancies are identified and the act is signed by the company’s management, copies of this document, certified by the director’s signature and the company’s seal, are sent to the Federal Tax Service through a personal visit or by sending a letter. The document signed without discrepancies is added by the inspector to the company’s file, at this step the procedure will be considered completed.

Upon receipt of a document signed with discrepancies, the tax officer verifies the received data and eliminates the identified inconsistencies. Important! The tax office is given no more than five days to correct errors, after which the inspector will have to generate and send to the enterprise an updated report with the second section attached.

After making the appropriate adjustments to the database, the inspector must generate a new reconciliation report for the current date, and within the next three days, transfer two copies of the document to the taxpayer.

Sending a request

There is an important nuance about how to reconcile with the tax office. The fact is that the “Legal Taxpayer” program allows you to correctly compose a request for reconciliation with tax authorities, but not send it. You can do this:

• via telecommunication networks using special accounting programs;
• through the company’s personal account on the website of the Federal Tax Service of Russia.

Typically, the mechanism for completing an online reconciliation with the Federal Tax Service then involves performing the following actions:

1. Log in to the website/program (enter your login and password).
2. Selecting the “Download” function.
3. Selecting a previously saved file with a reconciliation request.
4. After uploading the document into the system, click “Send to the Federal Tax Service.”
5. Confirm the transaction being performed (enhanced qualified signature).

After completing these steps, the request will be sent to the regulatory authority.

The response must arrive no later than 5 business days from the date of sending. To view the result, click on the sheet with the sent request (status “Accepted”).

Reconciliation of personal income tax calculations

1 The procedure for filling out a certificate form on the status of settlements for taxes, fees, penalties, fines, interest, approved by order of the Federal Tax Service of Russia dated 06/05/2015 No. Column 4 of the certificate shows the status of tax settlements (positive or negative balance of settlements). A negative balance is formed if the amount of accruals, taking into account the opening balance, exceeds the amount of tax paid.

If the amount of accruals, taking into account the opening balance, is less than the amount of receipts, a positive balance appears. In relation to personal income tax, the amount of the negative balance is determined only in the event of non-payment of funds accrued by decision of the tax authority based on the results of tax audits (clause

1, Section IX of the Uniform Requirements for an Information Resource). Consequently, in the absence of additional assessments based on the results of audits, tax authorities can indicate in the certificate only data on the amounts of tax paid and received by the budget (positive balance of calculations).

Why write a statement?

Responsibilities for monitoring budget payments are usually assigned to the chief accountant. It is necessary to have information about debts on taxes and fees in order to:

1. Avoiding the accrual of penalties, fines, blocking of bank accounts and other tax administration measures. It is known that even a minor error in a payment order (for example, an incorrectly specified BCC) leads to arrears.
2. Providing information to counterparties, founders, investors and other interested parties.
3. Reimbursement of overpaid amounts.

The request is made in the following forms:

• reconciliation act (expanded document);
• certificate on the status of settlements with the budget;
• discharge;
• certificate of fulfillment of the obligation to pay taxes.

The document indicates all taxes that the company accrues and pays. So, if you need to make a request to provide a reconciliation report to the tax office for property tax, order a general report or an extract of transactions for settlements with the budget indicating the BCC of this tax.

ConsultantPlus experts have discussed how to obtain a tax reconciliation report. Use these instructions for free.

Attention - new form of tax reconciliation report

Acts of reconciliation with tax authorities are issued starting from 2021 according to the form approved.

By Order of the Federal Tax Service dated December 16, 2016 No. The article will discuss the purposes of changes to the previous form, the essence of the adjustments and the methods for obtaining such documents. Each taxpayer has the right to realize his desire and check with the Federal Tax Service on payments made to the budget. Since 2021, the functions of the administrator of insurance premiums have been transferred to the Federal Tax Service.

For this reason, the reconciliation report with the tax office was also changed. The form has been supplemented to make it suitable for reconciliations and contributions.

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The document can now include information not only on tax payments and corresponding penalties and fines, but also similar information on contributions made to insurance funds. A sample tax reconciliation report is available on our website. And not so long ago, a reconciliation act and other documents for credit/refund of contributions.

As before, a reconciliation report with the tax office is provided upon request sent to the Federal Tax Service.

Despite the fact that the document can be drawn up in any form, when compiling it you should adhere to certain rules of format and sequence of presentation. In order for taxpayers to be able to navigate the rules for its preparation, a sample for a written application for a tax reconciliation report is presented on our website.

request for written appeal Modern software systems allow you to communicate with tax authorities via the Internet. Including, you can reconcile calculations and receive an electronic reconciliation report on taxes and fees.

However, for this, the organization must have a strengthened qualified electronic signature, which is used to endorse the request sent via TKS to the tax office where the organization is registered.

The sample application for reconciliation of calculations with the tax office for such a case is slightly different from the one that is drawn up in writing. We also included it on our website. Download the recommended request form for TKS We recommend saving the sample application for reconciliation of calculations with the tax office, which satisfied both the inspectorate and the company, as a template in order to speed up the processing later.

Service specialists are given 5 working days to process the document and prepare a response to the taxpayer.

If the request contains a date, which should serve as a starting point for reconciliation, then the tax authorities will focus on it. If such a date is not indicated, the calculations will be reconciled on the date on which the application was submitted.

How to fill out the form correctly

The request contains the required details:

• name of company;
• TIN, checkpoint;
• legal address;
• date of generation of the debt report;
• type of document (extract, certificate of settlement status, certificate of fulfillment of obligations to pay taxes and fees, or reconciliation report);
• FULL NAME. and signature of the manager;
• seal.

For electronic document management, you only need to indicate the response form code in the appropriate field or select a type from the list.